PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1, DELHI vs. MOHD. SHAHNAWAZ

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ITA - 215 / 2026HC Delhi19 March 20262 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court admitted the appeal and issued notice to the respondent. The Court framed two substantial questions of law for consideration. The first question pertains to whether the approval granted by the Additional Commissioner of Income Tax/Competent Authority was contrary to law. The second question, contingent on the first, asks whether any lapse identified is procedural or substantial, and if it warrants the annulment of assessment proceedings. The judgment does not record any findings on these issues as it is at the stage of admitting the appeal and issuing notice. The operative directions are limited to admitting the appeal and issuing notice to the respondent for a future hearing, along with other related appeals.

What were the facts?

The appeal has been filed by the Principal Commissioner of Income Tax, (Central)-1, Delhi (the Revenue) against an order dated 28.10.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench “F”. The Tribunal's order pertains to ITA Nos.1733/Del/2019 and 1882/Del/2019. The respondent in this appeal is Mohd. Shahnawaz. The appeal was admitted by the Delhi High Court, and notice was issued to the respondent, returnable on 28.03.2026. The High Court also directed that this appeal be listed along with ITA 181/2026 & ITA 207/2026.

What were the issues?

1. Whether in the facts and circumstances of the case the approval granted by the Additional Commissioner of the Income Tax/ Competent Authority can be said to be contrary to law? (Question of law) 2. In case the answer to the first question is in the affirmative, whether the lapse is procedural or substantial warranting annulment of the assessment proceedings? (Question of mixed law and fact) Assessee's arguments: Not recorded in the judgment. Revenue's arguments: Not recorded in the judgment. The judgment only states that the appeal has been preferred against the Tribunal's order and admits the appeal, issuing notice to the respondent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 215/2026 CM APPL. 17283/2026 PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. & Mr. Rishabh Nangia, JSCs. versus MOHD. SHAHNAWAZ .....Respondent Through: Nemo. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

19.03.

2026

1.

The instant appeal has been preferred against the order dated 28.10.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench “F” (hereinafter referred to as ‘Tribunal’) in ITA Nos.1733/Del/2019 and 1882/Del/2019. 2. The following substantial questions of law arise for consideration in the appeal: (i) Whether in the facts and circumstances of the case the approval granted by the Additional Commissioner of the Income Tax/ Competent Authority can be said to be contrary to law? (ii) In case the answer to the first question is in the affirmative, whether the lapse is procedural or substantial warranting annulment of the assessment proceedings?

3.

Admit. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:05

4.

Issue notice to the respondent, returnable on 28.03.2026 alowgwith ITA 181/2026 & ITA 207/2026. DINESH MEHTA, J.

VINOD KUMAR, J. MARCH 19, 2026/sr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:05

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